| Tax Flash | June 2023 | «Tax control plan for the 2023 year» |

The Official Gazette of the Principality of Andorra of today, June 7, 2023, publishes the Tax Control Plan for the fiscal year 2023, which is the instrument in which the control actions to be carried out during the fiscal year by the inspection, tax management, Customs and collection bodies must be integrated. Although its content is reserved, the general criteria that inspire its preparation and execution are public.

The Tax Control Plan incorporates the Tax Inspection Plan as well as the plans for tax management checks and customs checks and inspections, collection actions and the coordination of control actions between the Tax and Border Department (DTF).

In this Tax Flash, Andorra’s tax team analyzes the changes approved by the General Council and what they will mean for the Principality in tax matters.